One major difference is White's Queen's Knight.
Closed Sicilian - Nc3
KIA - Nd2
Also, f4 is common in the Closed Sicilian - often bad in the KIA and h4 is played instead.
The Closed Sicilian main lines involve c5, Nc6, g6, Bg7, and d6 by Black.
The Kings Indian Attack, while "technically" playable against anything but the Scandinavian, is completely innocuous if Black has not played ...e6. It works well against the French and 2...e6-Sicilians. Against 1...e5, 1...Nf6, 1...c6, 1...c5/2...d6, it is equal at best (yes, at best, not at worst) for White.
I have noticed that white's position in the Closed Sicilian is pretty much identical to white's position in the Kings Indian Attack, yet I was told by a Master that white's middlegame goals and tactics are very different. In both cases white usually plays an eventual (or early) f4 and goes for a kingside attack. I could study both openings in depth and compare them, or I could appeal to the extensive knowledge and experience of Chessdotcom players. IS there a difference for white between playing the Closed Sicilian and playing the Kings Indian Attack?